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General

Information for employees who are new to the plan, getting ready to retire, or somewhere in between.

The Annual Employee Pension Statement provides a snapshot of an employee’s entitlement at the end of the prior year and summarizes the employee’s pension plan record as maintained by the Civil Service Superannuation Board (the Board).

One Employee Pension Statement is prepared for each active account an employee had at the end of the prior year. The Annual Employee Pension Statements do not reflect benefits an employee may have under a Deferred Account or a Money Purchase Plan Account. Information regarding Deferred Accounts and Money Purchase Plan Accounts is available through a member’s Online Services account or by contacting the Board office.

The Annual Employee Pension Statements contain the following information:

When are the Annual Employee Pension Statements available?

The Annual Employee Pension Statements are available once the CSSB has verified and balanced the information submitted by your employer. The CSSB is required by The Pension Benefits Act to have the Annual Employee Pension Statement available for the prior year by the end of June.

Members that are signed up for the CSSB Online Services will receive an email notification when their Statement is ready and available for download.

What Does The Information On My Employee Pension Statement Mean?

Section 1:
Check to make sure all your personal data is accurate. If you feel your service is inaccurate, please contact your Human Resource department. Please include your PIN for all inquiries to our office.

Section 2:
The lifetime pension amount is projected based on your prior years’ service and earnings up to the retirement dates. Any increase in salary will adjust these amounts.

Section 3:
If your spouse/common-law partner’s name is not shown, you can update their name in the Edit My Profile section of the CSSB’s Online Services.

Other Sections
Questions about your Employee Pension Statement?

Some common questions are answered here.

Screenshot of the statement
Screenshot of the statement

Personal Data

  • Personal Identification Number (PIN) – This number is used for identification purposes only. Each plan member has a unique PIN.
  • Date of Birth – If your date of birth has been recorded incorrectly, please advise our office so we can update your record.
  • Date of Hire – If your date of hire is not accurate, please contact us with the correct information. We will verify the information with your employer and update your record accordingly.
  • Fund Entry Date – This is the date your participation in the pension plan began. If your fund entry date doesn’t appear to be accurate, please contact our office.

Retirement

  • This section of the Pension Statement provides an estimate of the retirement pension. The pension amounts shown are lifetime pension amounts only. At retirement, employees can choose from other pension options that provide for continuing payments to a beneficiary.
  • The Accrued Monthly Pension is the estimated amount that would be payable to you at age 65 if you retired/terminated on the Statement date. The amount is based on actual pensionable service and earnings reported on the Statement.
  • The remainder of the pension amounts indicated under the Retirement section represent projections to various ages, assuming that pensionable service and earnings each year in the future are the same as reported for the Statement year. Any applicable early retirement reductions have been included in these projections.
  • An employee can retire if he or she is at least age 55, ceases to be an employee in the plan and submits a Notice of Retirement to the Board. The Notice must be submitted to the Board no later than 30 days after he or she ceased to be an employee. Note that the retirement date is the last date the member is employed (the last day paid), which is not necessarily the day he or she stops physically working. In addition to notifying the Board, an employee must also have notified the employer.
  • A correctional officer can retire between ages 50 and 55 if his or her combination of age and service totals at least 75.
  • Retirement dates indicated on your Pension Statement are based on the information on your member account and are subject to change if that information changes.
  • A retiring employee who does not submit option forms for a monthly pension prior to its effective date may have limited or default options available.

Spouse or Common-Law Partner Information

  • Your Annual Pension Statement will reflect the name of your spouse or common-law partner where that information has been provided through your Online Services account. If you wish to add, remove, or change this information, you may do so through the “Edit My Profile” feature in your Online Services account.
  • Regardless of whether this information is available, we would use documents provided when an entitlement becomes payable to determine benefit eligibility. Updating your spouse or common-law partner information through your Online Services account will permit you to see potential joint life pension options when running pension estimates online.
  • Your Annual Pension Statement will reflect the name of your beneficiary(ies) if you have provided a beneficiary designation form to the Board office. Beneficiary designation forms are available on our website.

Additional Information

  • Years of Pensionable Service – This is the time on which you have contributed or contributions were made on your behalf to the Fund. This is the service that will be used in the calculation of pension benefits.
  • Years of Qualifying Service – This is employment (or combined periods of employment) that is unbroken by resignation, termination or retirement except for a temporary absence/layoff. A temporary absence/ layoff is considered to be a period of employment if the absence/layoff does not exceed 54 consecutive weeks. This is the service that is used to determine eligibility for some of the plan’s benefits.
  • You can view your actual pensionable salary for prior years through the “Account History” feature of your Online Services account.
  • The Service, Earnings and Contributions have been reported to our office by your employer. Pensionable earnings exclude overtime. If you have questions about these amounts, please contact your employer. 2020 Annual Pension Statement – General Information 3
  • Service Purchased During 2020 – This represents any service buyback paid for up to December 31 and may include some amounts paid early in the current year. This amount is included with pensionable service in the pension amounts on the Pension Statement. Termination and Death Amounts have been Removed from Annual Statements
  • Annual Employee Pension Statements will no longer include information on the termination and death benefits that could be available from the pension plan.
  • Information regarding termination benefits is easily available to employees through their Online Services accounts, or upon request by contacting the Board office. Estimates of potential death benefits are also available upon request to the Board office. Group Insurance
  • The Pension Statement does not reflect Group Insurance. You can view your insurance schedule, if applicable, through your Online Services Account. While you are employed, your employer keeps your Group Insurance records. Please contact your employer if you have questions regarding your Group Insurance or if you wish to change your insurance coverage or beneficiary designation.

Why Are My Pensionable Service and Qualifying Service Amounts Different?

Pensionable Service is the time on which you are contributing or contributions are being made on your behalf to the Fund. For example, if you worked 1/2 time throughout the full Statement year, your Pensionable Service for the year would be .5000.

Qualifying Service is employment (or combined periods of employment) that is unbroken by resignation, termination or retirement except for absence/layoff in excess of 54 consecutive weeks. If you worked 1/2 time throughout the full Statement year, your Qualifying Service would be 1.0000.

As well, Pensionable Service and Qualifying Service tend to be different because they are measured differently. Because Qualifying Service is measured right to the end of the year, whereas Pensionable Service is credited at the end of each pay period, there will usually be a small difference between these two numbers on any given day. That difference will naturally even out at termination or retirement.

The Civil Service Superannuation Fund (CSSF) is the pension plan for employees of the Government of Manitoba and other participating employers. The pension plan is administered by the Civil Service Superannuation Board, referred to as CSSB or the Board.

Joining the pension plan

If you are a permanent full-time employee or a permanent part-time employee working 50% time or more, you will automatically become a member on your first day of permanent employment.

If you are a part-time (non-permanent or working less than 50%), casual, departmental, seasonal or term employee, you must join the Plan after certain conditions are met. The most common condition is earning at least 25% of the Canada Pension Plan maximum pensionable earnings in each of two consecutive years.

However, you can apply to join the Plan at an earlier date by completing a “Notice of Desire” which is available from your payroll office.

How does the Plan work?

The CSSF is a “defined benefit” pension plan, which means that your pension will be calculated based on a formula. You and your employer pay towards the cost of providing that pension, but your pension is not based on the amount contributed.

Plan overview:

  • The primary purpose of the pension plan is to provide you a monthly pension at retirement, but benefits are payable regardless of when you leave employment.
  • Your pension is based on your service and earnings as a member of the plan.
  • Your pension is funded by you and your employer, and by interest earned on the pension fund’s invested assets.
  • Your contribution is calculated as a percentage of your pensionable earnings and will be collected by payroll deduction.
  • Your employer will either pay contributions towards your pension at the same time as you (referred to as a “pre-funding employer”) or will pay a portion of your pension benefit when you collect that benefit from the plan (referred to as a “benefit funding employer”). The formula for determining your pension is the same regardless of how your employer pays its portion.
  • Although there are some exceptions, in most cases the following will apply:
    • If you leave employment prior to retirement age, you can keep your pension in the plan until it’s time to collect it.
    • Instead of receiving a monthly pension, you can transfer the lump sum value of your pension out of the plan.
  • You cannot access your pension while you are still working in the pension plan.

Getting information about the Plan

As a CSSF member, you have very few decisions to make about your pension until you leave employment. You don’t have to choose a contribution level or make investment decisions. However, it’s still important to know about the pension plan and where to get information if you need it.

  • CSSB’s Online Services provide personalized information regarding your pension benefits. All plan members are encouraged to register for Online Services.

Please note, however, that the information available to new employees through Online Services is limited until at least one year end reporting has been made to the Board by the employer and the Board’s records have been updated. Until that happens, you will not have any service or earnings information recorded on your account and cannot run pension estimates.

  • The Pension Plan Information booklet provides a summary of the plan provisions, including details such as the contribution rates and pension formula.
  • Each year, an Annual Employee Pension Statement will be prepared and posted to your Online Services Document Centre. This Statement will provide a summary of your account at the prior year end.
  • The Board’s staff is available to provide information and answer questions about the plan and your entitlements.

Transferring your pension from a prior employer’s pension plan

If you participated in another pension plan prior to joining the CSSF, there are two ways that your prior pension may be able to be transferred into the CSSF:

  • Reciprocal Transfer Agreement (RTA) – An RTA is an agreement between the administrators of two pension plans. It provides for the transfer of funds from one plan to provide the member pensionable service under the second plan. If there is an RTA between the CSSF and your prior employer’s plan, you may be able to have your previous pension benefit transferred to provide pensionable service under the CSSF.
    Time limits apply for many of the RTAs.
  • Money Purchase Plan (MPP) – If your previous pension benefit is not subject to lock-in rules outside of Manitoba, you may be able to have it transferred to the Board’s MPP. The MPP is similar to an RRSP or LIRA and is administered by the Board.
    Application to transfer funds to the MPP must be received within one year of becoming a member of the CSSF.

Additional information on Reciprocal Transfer Agreements and the Money Purchase Plan is available on the Board’s website or by contacting the Board office.

Combining accounts if you have a prior CSSF account

If you have a prior CSSF account you may be eligible to combine the pensionable service from the prior account into your new account. This allows the pension for the prior period to be redetermined based on the pensionable earnings in the new account.

Time limits apply. In order to reinstate any prior account(s), you must contact the Board office for information and to determine if you are eligible.

Taxation

Your contributions to the Civil Service Superannuation Fund are tax deductible and will be reported on the T4 you receive from your employer each year.

Participation in the Civil Service Superannuation Fund will reduce your Registered Retirement Savings Plan (RRSP) room. Your employer will report a Pension Adjustment amount each year on your T4, based on the pension you earned in the year. Canada Revenue Agency will use that information to reduce your RRSP room.

Pension benefits are subject to tax withholding when paid, unless transferred directly to an RRSP, a Locked in Retirement Account or a Life Income Fund.

Beneficiary Designation

The pension plan provides that, in the event of death before retirement, pension benefits are payable to the member’s spouse or common-law partner (if eligible). If the member does not have an eligible spouse or common-law partner, the death benefits would be paid to the member’s estate.

Although it is not necessary to do so, you may designate a beneficiary to receive death benefits that would otherwise be payable to your estate. See here or contact our office for a paper copy.

Questions?

The Board’s staff is available to provide information and answer questions about the plan and your entitlements. The Board’s staff can be contacted by:

E-mail: askus@cssb.mb.cs

Phone: 204-946-3200 or Toll Free (Canada): 1-800-432-5134

Fax: 204-945-0237

Mail:
The Civil Service Superannuation Board
1200-444 St. Mary Ave.
Winnipeg MB R3C 3T1

Web Page:
https://www.cssb.mb.ca/

Office hours: 8:00 a.m. to 4:30 p.m. Monday to Friday (excluding statutory holidays)

Maternity Leave

A period of maternity leave is not pensionable unless the employee makes contributions for the period.

The application to contribute for a period of maternity leave may be submitted up to 30 days after the end of the leave. If the maternity leave is immediately followed by a period of parental leave, the application may be submitted up to 30 days after the end of the combined leave.

The cost to purchase maternity leave is the employee required contribution rate in effect in the applicable year(s).

Contact your payroll/personnel office for an application form.

Parental/Adoptive Leave

A period of parental or adoptive leave is not pensionable unless the employee makes contributions in respect of that period.

The application to contribute for a period of parental or adoptive leave may be made up to 30 days after the end of the leave.

The cost to purchase parental or adoptive leave is the employee required contribution rate in effect in the applicable year(s) PLUS an equal matching portion.

Contact your payroll/personnel office for an application form.

Special Service Buy Back (SSBB)

Special Service Buy Back (SSBB) allows employees to purchase eligible periods of employment that are not already pensionable and are no longer eligible for purchase under the pension plan’s other service purchase arrangements.

The service must have been with an employer who was and still is participating in the pension plan.

Eligible service includes:

  • Leaves of absence or layoff.
  • Part-time or casual service an employee has with a participating employer of the Fund during which the member did not contribute to the Fund (for example, if the member worked part-time for 0.6000 of a year, the eligible service for buy back would be 0.4000 of a year in order to obtain 1.0000 year of pensionable service).
  • Maternity or parental leave that the member did not purchase in the past.
  • Previous Fund pensionable service that had been refunded to the member.

Periods of contract employment are not eligible for purchase.

You may apply to purchase eligible service at any time prior to termination or retirement.

The cost to purchase this period of service is full actuarial cost based on your salary, age and actuarial assumptions in effect at the date of application. The employee pays the full cost, with no employer funding. View a chart with examples of the costs to purchase SSBB.

See additional information and to print the SSBB Application Form.

Prior Service – Reinstatement

If you previously contributed and have re-entered the Plan, previously accumulated pensionable service can be reinstated if:

  • you did not withdraw or transfer any portion of the pension benefits for that service (see Note);
  • you re-enter the Plan within three years of leaving; and
  • you apply within two years of re-entering the Plan.

Note: If you transferred pension benefits in respect of a prior period because you were required under the Act to do so, you may be eligible to reinstate that service, if you repay any amount refunded plus whatever amount is necessary to reinstate the account. This option is subject to applicable time deadlines.

Contact the Board office to determine if you are eligible to reinstate prior service.

Prior Non-Pensionable Service (PNE)

You can convert non-pensionable service into pensionable service if:

  • the service was with a participating Plan employer and was immediately before the date that pensionable service began;
  • the position held during non-pensionable service would, for an employee in the same position today, require contributions to the Plan;
  • the employment was continuous as defined in the Plan text;
  • you worked at least 1/2 time; AND
  • the service is not prior to a termination (resignation, dismissal, or permanent layoff)

The cost will be based on your salary at the date of application.

Contact your payroll/personnel office for an application form.

Reduced Hours in the Last five Years of Employment

If your employer has approved a reduction in your work frequency from full time to less than full time and you are within five years of being eligible for an unreduced pension, you may elect to contribute to the Fund based on full-time service.

The application to contribute on the full-time service must be made prior to beginning the reduction in service.

The cost to purchase the reduction in service is based on your salary immediately before the reduction in hours takes effect and on the employee required contribution rate in effect in the applicable year(s), PLUS an equal matching portion. The employee pays for the full cost with no employer funding.

Contact your payroll/personnel office for an application form.

Workers’ Compensation Benefits (WCB)

If you have been awarded compensation under The Workers Compensation Act for a temporary total disability caused by an “at work” accident you have the option of contributing to the pension plan in respect of the time you receive WCB benefits.

If you elect within two months of the date of the WCB award, you would contribute on the salary rate  immediately prior to the accident plus increments (if eligible) based on the required contribution rate in effect in the applicable year(s).

If you elect at any time before the expiration of 18 months after the end of the period during which WCB benefits were paid, the cost will be based on your annual salary at the date of application and will be twice the contribution rate in effect for earnings over the YMPE maximum.

Contact your payroll/personnel office for an application form.

On Loan or Educational Leave

You can choose to do the following within two months of your Leave, depending on your situation:

On Loan or Educational Leave without Salary or on an Allowance

You may elect to accumulate pensionable service by paying twice the employee contributions based on the full salary you were receiving before the leave began or on the allowance received during the leave.

On Loan or Educational Leave with Part Salary

You must (if on Loan), or may (if on Educational Leave), make employee contributions based on part salary. You can also elect to pay twice the employee contributions based on the balance of your full salary before the leave began to maintain pensionable service.

On Loan or Educational Leave with Full Salary

You must (if on Loan), or may (if on Educational Leave), pay employee contributions on your full salary.

You can also make a late choice within 18 months of returning from a period of educational leave, however, the contribution rate will be higher. Your payroll/personnel office or the Board office can provide you with more information.

Canadian Forces Reserves

An employee may purchase the service for a period of unpaid leave received under section 59.5 of The Employment Standards Code (unpaid leave for a reservist).

You must file the application form within six months after the end of the period of leave.

The cost to purchase this period of service is based on the employee required contribution rate and on your annual salary immediately prior to the leave.

Deferred Salary Leave

If an employee is permitted by the employer to defer salary so that this salary is paid during a period of a leave of absence, the deferred salary paid is NOT pensionable earnings and contributions cannot be deducted from these earnings. Employees will not accumulate service during this period of leave.

A Reciprocal Transfer Agreement (RTA) is an agreement between two pension plans that allows for the transfer of pensionable service by eligible members. The Board has entered into Reciprocal Transfer Agreements with many pension plans in Manitoba and across Canada.

To be eligible to transfer service under an RTA, you must have terminated employment under the exporting plan, be a member of the importing plan, and apply within the timelines of the specific agreement.

Process

The RTA process requires the pension plans to prepare and exchange information about your pension, including how much is available for transfer from the exporting plan and how much your service with the exporting plan would cost under the importing plan. You will then be provided with information so that you can decide if you wish to proceed. This process can take several months or longer.

If you are interested in transferring service under an RTA, you would need to complete a specific RTA form, which would be available from the administrator of the importing plan. By completing that form, you will be giving your consent for the two plans to exchange information about your pension. This would not obligate you to transfer your pension. You would make that decision once you have received the necessary information from both plans.

The exporting plan will advise the importing plan about the amount their plan has available for transfer, and will provide a history of your service, earnings and Pension Adjustments under that plan.

Once the above information is received from the exporting plan, the importing plan will calculate its cost for the equivalent pensionable service. The importing plan will provide you with the following information:

  • the amount of pensionable service available under the exporting plan,
  • the amount of pensionable service that can be purchased under the importing plan,
  • the anticipated increase in your monthly pension if you proceed with the transfer, and
  • if the amount available to transfer from the exporting plan is insufficient to provide you with equivalent pensionable service, the approximate cost to purchase the estimated additional pensionable service.

Tax Implications

Improving pension benefits for previous service can create a Past Service Pension Adjustment (PSPA), which will reduce your RRSP room. As a result, approval from Canada Revenue Agency (CRA) is usually required for RTA transfers.

The importing plan will calculate the Pension Adjustments (PA’s) that would have existed if your available pensionable service had been with the importing planand compare that to the PA’s that were reported by the exporting plan for the same service. If the PA’s under the importing plan would have been greater than what the exporting plan reported for you, a PSPA is created. The importing plan must apply to CRA for approval of that PSPA prior to requesting the funds from the exporting plan.

In addition, the purchase of a service shortfall is purchased may result in a PSPA which would also have to be certified by CRA before any cash payments could be received.

The importing plan will advise the exporting plan of the total PA value, as there may be a requirement for the exporting plan to prepare a Pension Adjustment Reversal (PAR). A PAR would return some of the RRSP room previously reduced under the exporting plan.

General Notes

The amount available for transfer from the exporting plan and the amounts required by the importing plan are calculated based on the actuarial value of the pension benefits being transferred. The importing and exporting plans calculate the value of the pension benefit based on the individual plan provisions and assumptions and the terms of the applicable RTA. Other factors that influence the value of a pension benefit include:

  • the member’s salary at the date of transfer
  • the member’s credited service
  • the member’s date of birth

If the amount transferred to the importing plan is less than the termination value available from the exporting plan, the excess value will be calculated in accordance with the provision of the exporting plan. You can contact the exporting plan for further information.

If the CSSF is the exporting plan, you will not be eligible to transfer pensionable service to another pension plan if you removed any funds from the pension plan or Money Purchase Plan or commenced the pension or annuity.

If the CSSF is the importing plan, we cannot accept funds greater than the amount required to credit the service available for transfer.

Depending on the terms of the reciprocal transfer agreement, a separation in a marriage or common-law relationship would have to be finalized with the exporting plan before the member may transfer to the importing plan.

The following Pension Transfer Agreements are currently in place:

National Agreement

  • Alberta Local Authorities Pension Plan
  • Alberta Management Pension Plan
  • Alberta Public Service Pension Plan
  • British Columbia College Pension Plan
  • British Columbia Municipal Pension Plan
  • British Columbia Public Service Pension Plan
  • British Columbia Teacher’s Pension Plan
  • The Workers’ Compensation Board of British Columbia Superannuation Plan
  • Newfoundland and Labrador – Public Service Pension Plan
  • Nova Scotia – Public Service Pension Plan
  • Ontario Pension Board
  • OPSEU Pension Plan
  • Prince Edward Island – Civil Service Superannuation Fund
  • New Brunswick/la Province du Nouveau-Brunswick – Public Service Shared Risk Plan
  • Quebec

The CSSB has also entered into RTA’s with:

  • The Board of Trustees of the Canadian Interagency Forest Fire Centre Employees’ Retirement Plan Trust Fund
  • Winnipeg Civic Employees’ Benefits Program – City of Winnipeg
  • The Government of Canada
  • The Healthcare Employees Pension Plan – Manitoba
  • The Legislative Assembly Pension Plan (Manitoba)
  • The Municipal Employees Benefits Program Board
  • The Pension Trustees of the Brandon University Retirement Plan
  • The Teachers Retirement Allowances Fund Board
  • The University of Manitoba
  • The Winnipeg School Division No. 1 Pension Fund for Employees (Other than Teachers)
  • The Workers’ Compensation Board of Manitoba

In Manitoba, employers cannot impose a mandatory retirement age. You can continue to work for as long as it suits you and your employer.

However, The Income Tax Act (Canada) requires that pension payments from a registered pension plan must begin before the end of the calendar year in which a member attains age 71, whether or not the employee stops working.

In order to ensure that pension payments begin prior to December 31, the Civil Service Superannuation Board uses a maximum “retirement” date of November 30 of the year an employee turns age 71. This maximum retirement date only affects when your pension will commence – not when you stop working.

If you continue to work after November 30 of the year you turn age 71, for pension plan purposes you will be deemed to have retired on November 30.

  • You will stop contributing to the pension plan on November 30 and your pension will begin in December.
  • The option to transfer your pension value out of the plan will not be available to you, unless your pension is below the small pension threshold prescribed in the Pension Benefits Act.
  • Any vacation cash-out paid to you after the year you turn age 71 will not be considered in determining your monthly pension.
  • It is important that you submit completed retirement forms before November 30. If retirement forms are not completed and submitted by that date, your pension will commence automatically, and defaults will apply.
  • If you are participating in the Public Service Group Insurance plan, employee life insurance and dependent insurance coverage will continue until you cease to be an employee. At that time, retiree coverage would take effect.

If you stop working on or before November 30 of the year you turn age 71, you will have the option to receive a monthly pension or transfer the value of your pension out of the plan.

  • If you elect to receive a monthly pension, any eligible vacation cash-out paid to you in the current year would be considered in determining your monthly pension.
  • If you wish to commence a monthly pension, please contact our office up to 6 months in advance to obtain a pension estimate and retirement forms reflecting your anticipated retirement date, or you can complete these forms through the “Complete Retirement Forms” feature of your CSSB Online Services account.
  • If you wish to transfer your pension value out of the plan, we will provide you with a statement of your termination benefits and the applicable forms after you leave employment. CSSB cannot determine the amount of your benefit or provide these documents until after your employer has notified us of your retirement date and provided information about your final service and earnings.
  • Arrangements to transfer the pension value must be made in time for the transfer to be completed by the last business day in December. Otherwise, locked in funds can only be transferred to a Life Income Fund, and non-locked in funds must paid as cash, with tax withheld.
  • Regardless of whether the monthly pension or the transfer option is selected, ALL forms and supporting documents must be received in early December so that your election can be processed by the last business day in December. Otherwise, certain defaults will apply.

Money Purchase Plan

Members with a CSSB Money Purchase Plan Account will be required to settle that account by the end of the year they turn age 71.

  • Locked in funds may be converted to a monthly annuity or transferred to a Locked-In Retirement Account or Life Income Fund.
  • Non-locked in funds may be converted to a monthly annuity (if eligible), refunded as cash (with tax withheld) or transferred to a Registered Retirement Savings Plan.

If transfer arrangements are not made in time for the transfer to be completed by the last business day in December, any locked in funds will be converted to an annuity, and non-locked in funds will be paid as cash, with tax withheld.

Questions?

The Board’s staff is available to provide information and answer questions about the plan and your entitlements. The Board’s staff can be contacted by:

Mail: The Civil Service Superannuation Board

1200-444 St. Mary Ave.

Winnipeg MB R3C 3T1

Phone: 204-946-3200 or Toll Free (Canada): 1-800-432-5134

Fax: 204-945-0237

E-mail: askus@cssb.mb.ca

Printable version available.

Under the provisions of the Civil Service Superannuation Act, pension benefits following the death of a member who has not yet retired are payable to a spouse or common-law partner unless they were not cohabiting at the date of death or that person has waived his or her rights to the entitlement. If there is no eligible spouse or partner, death benefits would be paid to the member’s estate unless the member had made a beneficiary designation in compliance with The Beneficiary Designation Act.

If survived by a married spouse we would require:

  • Copy of marriage certificate,
  • Copy of proof of death,
  • Marital Common-Law Relationship Status form,
  • Copy of member’s proof of age, and
  • Copy of spouse’s proof of age.

Proof of age can be a photocopy of either a birth certificate, a valid Canadian passport, a valid drivers license, a Canadian Citizenship card or a permanent resident card.

If survived by a common-law partner:

“Common-Law Partner” of a member or former member means

  • a) a person who, with the member or former member, registered a common-law relationship under Section 13.1 of The Vital Statistics Act, or
  • b) a person who, not being married to the member or former member, cohabited with him or her in a conjugal relationship
  • i) for a period of at least three years, if either of them is married, or
  • ii) for a period of at least one year, if neither of them is married.

The Civil Service Superannuation Board would first need to determine if a common-law partner is eligible for survivor benefits. It must first be established whether the requirements for a common-law relationship have been met.

The Board would require documentation as supporting evidence of co-habitation. If the relationship was registered with Vital Statistics, the Board would require a copy of the Vital Statistics registration certificate or, if not registered, the Board has indicated that they will typically accept one or two documents from the following list along with the two affidavits (provided by the Board) which can be completed by family or friends:

  • Record of joint bank accounts
  • Joint mortgage agreement
  • Joint rental agreement
  • Joint credit card statements
  • Joint income tax returns
  • Joint health coverage

We will also require:

  • A declaration (provided by the Board) stating the duration of co-habitation, that the parties were co-habiting at the time of death and whether either party was married
  • Copy of proof of death
  • Copy of member’s proof of age
  • Copy of spouse’s proof of age
  • Marital Common-Law Relationship Status form.
  • Determination of Eligible Survivors form

Designating a Beneficiary

Although it is not necessary to do so, The Beneficiary Designation Act provides that a member of a pension plan may designate a beneficiary to receive benefits under that plan. The designation can be made in any of the following ways: by an instrument signed by the participant; by an instrument signed by another on the participant’s behalf or by a Will.

The Civil Service Superannuation Board has developed a form that members can use if they wish to designate a pension beneficiary for pre-retirement death benefits.  A copy of the Pre-Retirement  Beneficiary Designation Form is available.

Where the Board has been provided with a beneficiary designation, pension benefits payable on the death of a member prior to retirement may be paid to one or more designated beneficiaries rather than to the member’s estate.

IMPORTANT: A beneficiary designation in any format does not over-ride the rights of an eligible spouse or common-law partner to receive pension benefits payable on the death of a member prior to retirement if that spouse or partner has not waived those rights.

For further information, please contact the Civil Service Superannuation Board or email askus@cssb.mb.ca

Canada Revenue Agency Registration # 0345827

Participation

A person can transfer funds into the Money Purchase Plan (MPP) when he or she:

  • becomes a participant of the Civil Service Superannuation Fund (CSSF) and within one year elects to transfer funds (locked-in or non locked-in) from their prior employer’s pension plan. Note that we can only accept locked-in funds that are administered in accordance with Manitoba legislation; or
  • has ceased to be an employee in the CSSF, is entitled to transfer money out of the CSSF, and applies to transfer those funds to the MPP, or
  • is the former spouse or common-law partner of a member and is entitled to a portion of the member’s pension as a result of a separation of relationship prior to May 31, 2010.

Ongoing contributions to the MPP are not permitted.

Operation of the Plan

MPP accounts are credited with interest each month, using the same Bank of Canada interest rate as used to determine annual interest on employee contributions (less an annual administration fee of ¼ of 1%). If the interest credited in a year is less than the CSSF rate of return minus a management fee (3% in 2020), an additional “top-up” interest adjustment for the year will be applied, typically determined by the end of February each year. Withdrawals and annuitizations from the MPP made before the CSSF rate of return is determined, for that year, will not receive the additional interest adjustment.

Participants of the MPP can view their account balance through CSSB online services. To register, click here.

Money transferred into the MPP purchases units. The initial unit value was $10.00 when the MPP was established in 1985. The unit value at the end of 2020 was $46.70.

Past Ten Years Interest Rates (net of management fee)

2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
5.66% 10.44% 1.19% 7.59% 2.41% 4.60% 6.04% 11.59% 6.96% 1.71%

Withdrawal Options

Participants may withdraw all or part of their money, limited to one transaction a month.  We must withhold tax on any cash refund. Withdrawal options are based on whether funds are locked-in.

Locked-in funds must be administered in accordance with the Pension Benefits Act of Manitoba and can be:

  • left in the MPP until eligible for an annuity,
  • transferred to a Locked-in Retirement Account (LIRA),
  • transferred to a Registered Pension Plan (RPP) where the funds remain locked-in,
  • transferred to a Life Income Fund (LIF) if age 55 or older, or
  • a combination of the above.

Non locked-in funds can be:

  • received as cash less tax withholding,
  • left in the MPP until eligible for an annuity,
  • transferred to a Registered Retirement Savings Plan (RRSP),
  • transferred to a Registered Pension Plan (RPP), or
  • a combination of the above.

Note that funds in the MPP can also be transferred to purchase eligible service such as special service buyback, if applicable.

Retirement

A participant is eligible for an annuity if age 55 or older and no longer an employee contributing to the CSSF, or if the Board considers the person totally and permanently disabled prior to age 55. The annuity payable from the MPP is not indexed, meaning it will not increase with cost-of-living adjustments. Annuities are effective on the first day of the month coincident with or next following the date of retirement.

A participant has a choice of the same optional forms of payment offered under the CSSF. With the MPP, the annuity is determined based on the participant’s account balance, age at retirement, and applicable interest rates at that time. If a participant’s MPP account provides an annuity below The Pension Benefits Act small benefit amount ($205.33 per month in 2021), any non locked-in funds will be refunded.

Participants who have locked-in funds and have not applied for an annuity by December 1st in the year they turn age 71 will automatically start receiving an annuity, and defaults will apply. Non locked-in funds below the small benefit amount will automatically be refunded as a taxable cash payment.

Death of a Participant

Where a participant dies before applying for an annuity, their spouse/common-law partner may elect to transfer funds out of the MPP or to have the benefits paid in the form of an immediate life annuity or a deferred life annuity commencing anytime by December 1 in the year they turn age 71. If the funds are not locked-in, a cash refund is available.

Where there is no spouse/common-law partner, a refund would be made to the participant’s Estate.

Where a participant dies after applying for an annuity, any further payment depends on the option selected when the application was made.

Obligation of a Participant

A person who becomes a member of the CSSF and wishes to transfer funds from a prior employer’s pension plan into the MPP must complete a “Request to Transfer Funds To The Civil Service Superannuation Board Money Purchase Plan” form. This form can be obtained by contacting the Board office. A Canada Revenue Agency (CRA) T2151 form must be completed and provided to the administrator of the former employer’s pension plan (a CRA T2033 form is to be completed for Group RRSP transfers). These forms are typically available from the administrator of that plan, the Canada Revenue Agency, or the Board office.

As the MPP is administered in accordance with Manitoba pension legislation, locked-in funds cannot be accepted if they are required to be administered under the legislation of another jurisdiction.

A terminated member would receive the necessary forms from the Board when they become eligible to participate.

To transfer money from the MPP or receive an annuity, you must apply to the Board in writing.

Participants are asked to keep the Board informed of any changes of name or address.

Questions?

The Board’s staff is available to provide information and answer questions about the plan and your entitlements. The Board’s staff can be contacted by:

Mail:    The Civil Service Superannuation Board

1200-444 St. Mary Ave.

Winnipeg MB R3C 3T1

Phone: 204-946-3200 or Toll Free (Canada): 1-800-432-5134

Fax:     204-945-0237

E-mail: askus@cssb.mb.ca

Web Page: www.cssb.mb.ca

Please click here for a printable version.

If you experienced a separation in a marriage or common-law relationship after December 31, 1983 and there is a written agreement or court order to divide assets, Manitoba pension legislation requires that your pension benefits may also be subject to division. However, after receiving a statement from the Board indicating the value of the benefit earned during the relationship, both parties may waive the division by providing the required documentation.

Requirements for Dividing a Pension

A member’s pension or, if the pension has not commenced, the member’s or former member’s pension benefit credit may be divided if

(a) pursuant to an order of the Court of Queen’s Bench made under The Family Property Act, family assets of the member or former member or his or her spouse, former spouse or common-law partner are required to be divided;
(b) pursuant to a written agreement between the member or former member and his or her spouse, former spouse or common-law partner, their family assets are divided; or
(c) a division of the pension or the pension benefit credit, as the case may be, is required by
(i) an order of a court of competent jurisdiction in another province or territory of Canada, or
(ii) an order of the Court of Queen’s Bench regarding a common-law relationship.

The pension can only be divided if one of these requirements has been met.

Options

The following options are applicable:

  • The former spouse or partner can apply for an equal division of the member’s pension benefits, or
  • The parties can apply for a division of the net difference between their pension benefits if both are members of a pension plan, or
  • The parties can agree to waive the division of benefits.

Where under an order or agreement, a person becomes entitled to a portion of a pension benefit credit, the person is only entitled to transfer that benefit

(a) to another pension plan in which the person is a member, if permitted by the terms of that plan; or
(b) to a Locked-In Retirement Account (LIRA) or Life Income Fund (LIF).

Once the member’s pension has commenced, the person is only entitled to a division of the monthly pension in pay.

Requesting a Statement for Division of Pension

The options indicated above require that a statement for division of pension be provided to the member and the member’s former spouse or common-law partner. Either party or their legal counsel can request this statement. If someone other than the member makes the request, the information will also be sent to the member.

In order for the CSSB to provide a statement for division of pension, a written request or e-mail is required with the following information or the attached form can be completed and returned to our office:

  • Member’s name and either employee number, PIN number or SIN (Please do not email SIN),
  • Member’s date of birth,
  • Former spouse or partner’s name and birthdate,
  • Full date of marriage or co-habitation,
  • Full date of separation, and
  • Mailing address for all parties you would like the information sent to.

CSSB Relationship Breakup Calculation Request Form

The request can be mailed of faxed to the Civil Service Superannuation Board or e-mailed to askus@cssb.mb.ca

Frequently Asked Questions – General Employee Information

You belong to a defined benefit plan which means that your pension is based on a formula that provides lifetime pension, disability, death and termination benefits. The formula uses your years of pensionable service and your best five-year average salary. The monthly pension amount you receive is not directly related to investment returns on your contributions.
Pensionable service is the time on which you are contributing or contributions are being made on your behalf to the Fund.

Qualifying Service is employment (or combined periods of employment) that is unbroken by resignation, termination or retirement except for a temporary absence/layoff. A temporary absence/layoff is considered to be a period of employment if the absence/layoff does not exceed 54 consecutive weeks.

You have met the Rule of 80 when the combination of your age (minimum age 55) and qualifying service equals 80 or more (e.g., age 55 with 25 years of qualifying service or more). There is no early retirement reduction if you retire between the ages of 55 and 60 with the Rule of 80.

The Annual Employee Pension Statements are available once the CSSB has verified and balanced the information submitted by your employer.

The CSSB is required by The Pension Benefits Act to have the Annual Employee Pension Statement available for the prior year by the end of June.

Members who are signed up for the CSSB Online Services will receive an email notification when their statement is ready and available for download.

Your employer provides CSSB information about your service, earnings and contributions on an annual basis. It may take several months into a new year for an employer to be able to provide this information for the prior year. Once received, our office verifies the data before the information is released to the Online Services.

If you are a new member and did not contribute to the pension plan in the previous year, you will not be able to run termination or pension estimates until our office receives the year end information from your employer.

The earnings reported on your T4 slip may include earnings that are not deemed to be pensionable under the pension plan. For example, earnings related to overtime are not pensionable and would not be included in the earnings in the Online Services account history.

If you find a discrepancy in your pensionable earnings, please contact your employer.

You can update your spouse/partner’s information (date of birth and name) and address by going to “Edit My Profile” in your Online Services account.

  • You may have been on a leave of absence without pay. If you are on a leave of absence without pay, you do not contribute to the pension plan and your employer would not report pensionable service during this time.
  • You may have received retroactive pay which has been allocated back to the applicable year(s).

In the above case, this member received retroactive pay in 2011 which pertains back to a previous year. In the account history, these earnings are identified on a separate line.

No. Voluntary contributions are not permitted.

No. Borrowing contributions from a Registered Pension Plan is prohibited under the Income Tax Act and The Pension Benefits Act.

No. The Government of Canada’s Home Buyers’ Plan (HBP) applies only to withdrawals from Registered Retirement Savings Plans.

The Civil Service Superannuation Fund isn’t eligible under the HBP, and there are no provisions in the pension plan that permit funds to be withdrawn while still employed.

The exception to this would be for members who have non-locked-in funds in the Money Purchase Plan. Non-locked-in funds in the Money Purchase Plan may be removed at any time. Although the Money Purchase Plan isn’t an eligible plan under the HBP, a member could transfer their non-locked-in funds to an RRSP.